Part 1 Scheme for Enforcement by Deduction from Accounts
Finance (No 2) Act 2015 (2015 c 33) | Legislation

SCHEDULE 8 Enforcement by Deduction from Accounts

Section 51

Part 1 Scheme for Enforcement by Deduction from Accounts

Introduction

1

This Part of this Schedule contains provision about the collection of amounts due and payable to the Commissioners by the making of deductions from accounts held with deposit-takers.

“Relevant sumâ€

2

(1)     In this Part of this Schedule “relevant sumâ€, in relation to a person, means a sum that is due and payable by the person to the Commissioners—

(a)     under or by virtue of an enactment, or

(b)     under a contract settlement,

and in relation to which Conditions A to C are met.

(2)     Condition A is that the sum is at least £1,000.

(3)     Condition B is that the sum is—

(a)     an established debt (see sub-paragraph (5)),

(b)     due under section 223 of, or paragraph 6 of Schedule 32 to, FA 2014 (accelerated payment notice or partner payment notice), or

(c)     the disputed tax specified in a notice under section 221(2)(b) of FA 2014 (accelerated payment of tax: notice given pending appeal).

(4)     Condition C is that HMRC is satisfied that the person is aware that the sum is due and

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